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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3,329 Documents
 247   248   249   250   251 
Pengaruh Earning Per Share, Debt to Equity Ratio, dan Current Ratio pada Harga Saham Kadek Wahyu Pranajaya; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 25 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i03.p05

Abstract

Stock price is a very important factor for the capital market players in determining its success, because the rise and fall of stock price will affect the value of a company. This study aims to provide empirical evidence on the influence of Earning Per Share, Debt to Equity Ratio and Current Ratio on Stock Prices. This study was conducted on companies consistently incorporated in the LQ-45 Index during the period 2014-2016. The number of samples taken as many as 29 companiesthe consecutive ones are included in the LQ-45 index, using purposive sampling technique. Data collection was done through non participant observation method with secondary data. The analysis technique used is multiple linear regression analysis.Based on the analysis results found that the variable Earning Per Share and Current Ratio have a positive effect on stock prices while the Debt to Equity Ratio variable has a negative effect on stock prices. Keywords: Earning per share, debt to equity ratio, current ratio, stock price
Analisis Pengaruh Profesionalisme, Independensi dan Pengalaman Kerja Pada Kinerja Pengawas Internal (Panureksa) LPD I Gede Alit Putra; I Ketut Jati
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p23

Abstract

This study aims to determine the effect of professionalism, experience and independence on LPD internal supervisory performance in the Abiansemal District of Badung RegencyIn order to produce good performance, professionalism, experience and an attitude of independence are needed in carrying out tasks to support the performance of a good supervisor. The research method is a quantitative method, while this research is an associative type of causality with the method of data collection using a questionnaire. Population and sample amounted to 102 respondents with saturated sampling method. The data analysis technique is multiple linear regression analysis. The results of the study indicate that professionalism, independence and work experience have a positive and significant effect on the performance of internal supervisors of all LPDs in Abiansemal District. So that according to role theory, having knowledge and experience will reduce the occurrence of role conflicts that can later affect performance. Keywords: Professionalism, independence, work experience, performance internal supervisor
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI DENGAN PENERAPAN GOOD GOVERNANCE SEBAGAI VARIABEL MODERASI Budi Anggiriawan; Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 10 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

LPD (Village Credit Institutions) has proved to be capable of contributing to the development and prosperity of the local villagers. Along with these developments, it is possible there is a problematic LPD because of mismanagement. The existence of a troubled LPD can not be separated from organizational culture and leadership style on each LPD, therefore the advancement of LPD highly depends on the administrators and managers, especially the leader. The inconsistency of the results of research on the influence of leadership style and organizational culture on performance indicates the effect of other variables as moderating variables. The results showed that the implementation of good governance moderates the influence of leadership style and organizational culture on organizational performance. It is supported by each of the variables of leadershipstyle, organizational culture, and good governance affect the performance of the organization. Keywords: Leadership style, organizational culture, implementation of good governance, organizational performance, and LPD
Pengaruh Pelatihan, Kemampuan Teknik Pemakai Sistem Informasi Akuntansi dan Dukungan Manajemen Puncak Pada Kinerja Individual Ni Made Ayu Nita Adiyantari; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 27 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i03.p06

Abstract

Employees who work in companies are expected to do their responsibility and gives accurate and reliable information on time. Factors that can affect the performance of each individual must always be considered by the company in order to achieve optimal individual performance. This research was conducted at PT. BPR Bank Kertiawan. The sampling technique used is a saturated sample technique. The number of respondents used is 80 employees. This study use multiple linear regression analysis as the analysis technique. The results of this study indicate that training, the ability to use SIA techniques, and top management support have a positive and significant influence on individual performance at PT. BPR Bank KertiawanKeywords : Training, top management support, AIS user technical capabilities, individual performance
Pengaruh Love of Money, Equity Sensitivity, dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi Ni Luh Putu Widia Ananda Sari; A.A.G.P Widanaputra
E-Jurnal Akuntansi Vol 28 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i02.p27

Abstract

This study aims to examine the effect of love of money, equity sensitivity, and Machiavellian as individual aspects that influence ethical perception. This research was conducted at Faculty of Economics and Business, Udayana University. The sample in this study is the 2015 accounting non regular program students. The number of samples used is 65 respondents with non probability sampling techniques. The results of the study found that love of money negatively affected the ethical perceptions of accounting students. This means that the higher the love of money, the lower the ethical perception of accounting students. Equity sensitivity has a positive effect on the ethical perceptions of accounting students. This means that the higher the equity sensitivity, the higher the ethical perception of accounting students. Machiavellian has a negative effect on the ethical perceptions of accounting students. This means that the higher Machiavellian, the lower the ethical perception of accounting students. Keywords: Love of money, equity sensitivity, machiavellian, ethical perception.
Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal dan Kualitas Pegawai Pada Kualitas Laporan Keuangan I Made Hendra Setiawan; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p19

Abstract

This research aims to determine the application of government accounting standards, internal control systems and quality of employees on the quality of financial statements. This research was conducted at Udayana University. The sample used was the staff of the finance department of Udayana University with a total of 31 respondents. Non-probability sampling is a method of determining the sample used, namely saturation sampling. The results of this study indicate the application of government accounting standards, internal control systems and employee quality affect the quality of financial statements. The variable implementation of government accounting standards, internal control systems and employee quality influences the quality of financial statements by 83.1 percent while 16.9 percent is influenced by other variables. Keyword: Implementation Of Government Accounting Standards; Internal Control Systems; Quality Officers And Quality Of Financial Statements.
Pengaruh Asset Growth, Leverage, dan Dividend Payout Ratio pada Volatilitas Harga Saham I Kadek Rama Artikanaya; Gayatri Gayatri
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p16

Abstract

This study aims to obtain empirical evidence about the effect of asset growth, leverage, and dividend payout ratio on stock price volatility. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2014 - 2018. The number of samples used was 13 companies using the nonprobability sampling method with a purposive sampling technique, so the number of samples for 5 years became 65 samples. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that asset growth has a negative effect on stock price volatility. Leverage has a positive effect on stock price volatility. Dividend payout ratio has a negative effect on stock price volatility. Keywords: Asset Growth; Leverage; Dividend; Volatility.
PENGARUH LIKUIDITAS, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP PADA TINGKAT AGRESIVITAS WAJIB PAJAK BADAN Ida Bagus Putu Fajar Adisamartha; Naniek Noviari
E-Jurnal Akuntansi Vol 13 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Results of Indonesia's tax revenues fluctuated since 2011 until 2014. This happens because not optimal taxation or the tax evasion of the taxpayer. Tax Aggressiveness is action taken to minimize the burden of the taxpayer receives tax payable. The more efficient the tax burden of State revenues from taxes will also decrease. This study was conducted to determine the effect of Liquidity, Leverage, Inventory Intensity, and Fixed Assets intensity on Aggressiveness rate taxpayer. This research was conducted taking the population of companies listed on the Stock Exchange in 2011-2014. Through purposive sampling method, researchers obtained samples of 43 companies. Data analysis technique used is multiple linear analyses. The results obtained are liquidity factor and the Inventory Intensity had positive and significant impact on the level of aggressiveness taxes. While the leverage factor, and the intensity of fixed assets had no significant effect on the level of aggressiveness of corporate taxpayers.
PROFESIONALISME SEBAGAI PEMODERASI PENGARUH INDEPENDENSI PADA KINERJA AUDITOR Tirza Novia Made; Dodik Aryanto
E-Jurnal Akuntansi Vol 14 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The quality of the financial reports are focused on the performance of the auditors. To achieve a good performance, an auditor must have an attitude of independence in themselves. However, the fact shows that the auditor independence is now declining, so tha it also needs to be supported by the attitude of professionalism in carrying their duties. The inconsistency of the results before, so this study aims to determine the effect on the performance of the auditor's independence and also aims to determine whether professionalism will moderate the influence of independence on the auditor’s performance. The study was conducted in KAP that listed on the IAPI area of ??Bali in 2015. The samples were selected using a saturated techniques. The data was obtained through the deployment of a questionnaire to the auditors and the analytical techniques that is used in this research is simple regression analysis and MRA with an absolute difference test.The results showed that the test instruments and classical assumptions are met. Based on the analysis, it is known that the independence give a positive and significant impact on the performance of the auditors of Registered Public Accounting Firm in Bali. The study also found that professionalism is unable to moderate the influence of independence on the auditor’s performance.
PENGARUH REPUTASI AUDITOR DAN UKURAN PERUSAHAAN PADA KEAKURATAN DALAM PEMBERIAN OPINI GOING CONCERN Ni Luh Dea Kemuning; Gede Juliarsa
E-Jurnal Akuntansi Vol 15 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research was conducted to fulfill the purpose of obtaining empirical evidences on whether auditor’s reputation and company size affected the granting of going concern opinion accuracy. The accuracy of going concern opinion was proxied through company’s bankruptcy after receiving going concern opinion, that if the company goes bankrupt after receiving going concern opinion, the granting of going concern opinion is considered accurate. Samples obtained through purposive sampling method were 42 manufacturing companies listed on Indonesia Stock Exchange throughout 2004-2008 period. Data analysis technique and hypothesis test performed with logistic regression analysis. The findings indicated that auditor’s reputation affected the granting of going concern opinion accuracy, while company size didn’t affect the granting of going concern opinion accuracy. The higher the reputation, the more accurate the granting of going concern opinion accuracy would be.  

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